The Accounting Historians Journal
June 1998
Volume 25, Number 1

The Birmingham Publishing Company
130 South 19th Street
Birmingham Alabama 35233.

ACCOUNTING HISTORIANS JOURNAL
Semiannual Publication of The Academy of Accounting Historians
Volume 25, Number 1 June 1998

CONTENTS

Main Articles

Recent Insights into Mesopotamian Accounting of the 3rd Millennium B.C. — Successor to Token Accounting — Richard V. JVtattessich
The Forgotten Accounting Association: The Institute of Accounts — George C. Romeo and Larissa S. Kyj
John Johnson’s Letters: The Accounting Role of Tudor Merchants’ Correspondence — David Oldroyd
The Rise and Fall of Debit-Credit Bookkeeping in China: History and Analysis — Shimin Chen
A Labor-Based Explanation for Accounting Innovation in a Late Nineteenth Century American Corporation — Rodney R. Michael and Paul A. Nelson
Towards an Institutional Analysis of Accounting Change in the Royal Tobacco Factory of Seville — Salvador Carmona, Mahmoud Ezzamel, and Fernando Gutierrez

1997 Accounting Hall of Fame Induction

John Campbell Burton
Thomas Junior Burns

Reviews of Books

Una Contribution a la Historia de la Contabilidad: Andlisis de las Prdcticas Contables Desarwlladas por la Tesoreria de la Casa de la Contratacion de las Indias en Sevilla, 1503-1717 — Esteban Hernandez-Esteve
New York State Society ofCPAs: Celebrating a Century of Integrity — Julia Grant
Accounting and Science: Natural Inquiry and Commercial Reason — Paul F. Williams
Economic Influences on the Development of Accounting in Firms — Robert J. Bricker
Leonard M. Savoie: Words from the Past, Thoughts for Today — Daniel L. Jensen